Section 22(3) in Uttarakhand Motor Vehicles Taxation Reforms Act, 2003
(3)Where the [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] penalty or other amount due for the non-payment whereof a [motor vehicle] [Substitute by section 21 (1) of Uttarakhand Act No. 08 of 2013.] has been seized or detained under this section, is not paid under sub section (2) within the period of ninety days from the date of seizure or detention of the Vehicle, the Transport Commissioner may, without prejudice to any other action that may be taken under this act, cause the vehicle to be sold by public auction in the manner prescribed and the sale proceeds of such vehicle shall be adjusted towards the [motor vehicles tax] [Substitute by section 21 (2) of Uttarakhand Act No. 08 of 2013.] the penalty or the other amount due in respect of such vehicle and the expenses, if any, of such auction and the balance, if any, shall be refunded to the owner or the operator of the vehicle.
